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North Long Dragon New Materials Technology Co., Ltd. Internal Control Audit Report

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This report presents the internal control audit for North Long Dragon New Materials Technology Co., Ltd. as of December 31, 2025. The auditors conclude that the company maintained effective financial reporting internal controls in all material respects. A prior period adjustment related to revenue recognition was noted, but the company has completed rectification.

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Internal Control Audit Report

Audit Ref No. (2026)0800033

To all shareholders of North Long Dragon New Materials Technology Co., Ltd.:

In accordance with the "Audit Guidelines for Internal Control" and the requirements of the Chinese Certified Public Accountants Practice Standards, we have audited the effectiveness of the internal control over financial reporting of North Long Dragon New Materials Technology Co., Ltd. (hereinafter referred to as "North Long Dragon Company") as of December 31, 2025.

I. Responsibility of North Long Dragon Company for Internal Control

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